Facts about the US Tax Court Petition PDF template
- 1 Facts about the US Tax Court Petition PDF template
- 2 What Is a US Tax Court Petition PDF Form Used For?
- 3 Who Would Use a US Tax Court Petition PDF Form?
- 4 When Should a US Tax Court Petition PDF Form Be Used?
- 5 What Are the Consequences for Not Using a US Tax Court Petition PDF Form?
- 6 How to Fill Out a US Tax Court Petition PDF Form
- 7 Quick Questions
What Is a US Tax Court Petition PDF Form Used For?
This form is used to file a case with the United States Tax Court. It’s important for people to pay special attention to the form requirements and to complete the form to the best of their ability.
In the first paragraph of the petition form, there are five variants of tax case listed. All of these are considered “small tax cases.” If you meet one of these circumstances and you also meet the appropriate dollar limits, you can have your case handled as a “small tax case.” There are advantages to this. Small tax cases are not subject to the same lengthy and complicated procedures that normal tax proceedings are. The one main disadvantage, however, is that decisions in these types of cases are not eligible for appeal.
You will be required to file a few other documents with your petition form. The form should include:
- Copies of any Final Determination, Notice of Determination, or Notice of Deficiency sent by the IRS
- Your Taxpayer Identification Number Statement to prove your TIN
- The official Request for Place of Trial
- A payment for the $60 fee for filing written as a check or money order; alternatively, the official form for fee waivers
Who Would Use a US Tax Court Petition PDF Form?
The United States Tax Court specifically deals with tax disputes regarding the IRS. If you receive a notice from the IRS, and you believe that you should not be responsible for the things they’re asking you to be responsible for, you can file a case.
The five IRS notices that a person can dispute are:
- Notice of Determination Concerning a Request for Relief From Several and Joint Liability
- Determination of Worker Classification
- Notice of Final Determination Not to Abate Interest
- Notice of Determination Concerning Collection Action
- Notice of Deficiency
When Should a US Tax Court Petition PDF Form Be Used?
You should file this form when you have a dispute regarding official notices that were sent to you by the IRS. If you believe that you should not be responsible for the payments or penalties outlined in the notice, you can file a case petitioning to have the notice overturned.
It’s important to note that filing the petition isn’t a guarantee that the United States government will agree with your reasoning. You might not win your case. It’s a good idea to invest in experienced legal representation, especially since there is a $60 filing fee that will not be refunded whether you win or not.
What Are the Consequences for Not Using a US Tax Court Petition PDF Form?
If you choose not to file this petition and take the IRS to court, you will need to abide by the terms outlined in the notices you were sent. This means paying any overdue balances, interest rates, and penalties that are being charged. If you need help creating a payment plan, you can get in contact with the IRS to start installment payments. This is often an ideal option for people who wish to pay their balance, but cannot do so in a lump sum.
How to Fill Out a US Tax Court Petition PDF Form
As the petitioner, you will need to give your full name at the top of the form. Question 1 will ask you to check a box beside the notice you’ve received from the IRS that you are disputing. If you meet certain dollar limitations, you might have your case tried as a small tax case rather than a regular proceeding.
Question 2 asks you to give the date that the notice or notices were issued, along with the state and city of the IRS office that issued the notice or notices. Question 3 supplements this information with the periods or years that the notices were issued for.
In Question 4, you’re asked to check whether you would rather file as a small case proceeding or a regular case proceeding. Small cases are not as complicated and tend to conclude faster, but they are not eligible for appeals. Regular cases are more complex, but you can appeal the decision. If you opt not to check either of the boxes, the government will assume you prefer a standard proceeding.
Question 5 asks you to give an explanation of why you disagree with the determination that the IRS has made. You should be as detailed as possible while also being clear and concise. Each point should be listed on a new line, either as a bullet list or complete sentences.
Question 6 asks for the factual documentation you have to support your reasoning in the previous question. Again, you should make a list of your points rather than a long paragraph. Make sure to provide as much detail as you can, including citation of your sources. However, you shouldn’t attach receipts, tax forms, or other types of evidence with the petition.
If you need more space to explain your reasons for disagreeing with the determination, you are permitted to use additional pages. You’ll need to check the boxes indicating what supplementary documents you have enclosed with the petition. After all this is done, you’ll sign and date the petition, provide your telephone number, and give your mailing address.